The Italian Supreme Court has delivered a judgment stating that a fair market value price analysis must be applied to domestic intra-group transactions, despite section 111 of the Italian Tax Code providing that the country’s transfer pricing rules only apply to transactions between Italian and foreign related entities.
Unlock this content.
The content you are trying to view is exclusive to our subscribers.
The US president also unveiled a new 50% levy on copper imports; in other news, a UK wealth tax proposal has been criticised by the Institute for Fiscal Studies
MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process